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1·The method of retroactive adjustment of account is a focal point of accounting policies'changing. But it is too heavy and complicated and inclined to be wrong.

作为会计政策变更账务处理的一个重点，追溯调整法具体账务的处理过程比较繁琐，容易出错。

2·If the statements at the end of the special reserves and special reserves to write off and all the data back to zero, there is only one possible, it is retroactive adjustment.

如果在特别储备和专项储备结束陈述注销，所有的数据传回零，只有一种可能，这是追溯调整。